Recommended by IRS
Small business and self-employed tax centerResources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.
Found 6 Matching Items; Displaying 1 - 6.
Part 4 - Examining process
Examination activities relating to small business, self-employed, large and mid-size businesses, employee plans, exempt organizations and government entities.
Legal Guidance (Authoritative)
Legal advice issued by field attorneys: 2010-2011
These documents are prepared by field attorneys in the Office of Chief Counsel, reviewed by an Associate Office, and subsequently issued to field or service center campus employees of the Internal Revenue Service.
Legal Guidance (Authoritative)
Tax Professionals
Legal advice issued to program managers during 2007
2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals
Tax-exempt bonds notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Legal Guidance (Authoritative)
Bond Professional
Legal advice issued to program managers during 2012-2019
Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals
Retirement plans - Notices
A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.
Legal Guidance (Authoritative)
Administrators